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Chandran Nallur Krishnaswamy   21 January 2020

Chandran Nallur Krishnaswamy

 39 points

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Sec 80D of the IT Act allows a deduction of ₹50,000 for the Senior citizens, if there is no health insurance cover. The following points arise for consideration.
1. Central govt servants, pensioners and their dependents residing in Central Govt Health Scheme (CGHS) covered cities, have a health care scheme called CGHS, which is one of the National Health Insurance Schemes. For its beneficiaries, medicines are supplied free of cost against a subscripttion paid annually or for a life time (10 years). Would the CGHS be considered as an insurer for the purpose of the above Section?
2. CGHS supplies only the medicines approved by them. If on the advice of Specialists, some unapproved medicines are bought, the members have to but them at their own cost. Assuming CGHS is an insurer, can a member of the scheme claim deduction under the said section for the actual expenditure incurred by him?
3. Besides CGHS treatment, members also consult private doctors nearby when absolutely necessary and buy medicines prescribed by them. Can such expenditure be claimed under the above section, even though they are governed by CGHS?
The above points may pl be clarified for the benefit of all members governed by the scheme.

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